On Creative Accounting: Two Creativity Myths
Harvard Business Review
NOVEMBER 29, 2010
"Creative accounting" is really bad. Say that in a roomful of managers, and you get nervous laughter. For me, it evokes a wonderful old New Yorker cartoon by Robert Weber , where a small, meek accountant stands before the desk of an overfed chief executive exhorting the accountant to rescue the company: "It's up to you now, Miller. The only thing that can save us is an accounting breakthrough." So, by definition, creativity is morally neutral.